We're dividing 403623 by 87 
We want to figure out the number of times 403623 can be divided by 87.

Moving on to step 1:
87 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 87

Moving on to step 2:
When dividing 40 by 87, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 87

Moving on to step 3:
87 goes into 403 4 times with a remainder of 55.
The next digit of our result is 4. 
Result so far: 4.0
If we take 348 away from 403, we end up with 55.
Append the next digit (6) from the dividend to 55 and continue with: 556 / 87

Moving on to step 4:
87 goes into 556 6 times with a remainder of 34.
The next digit of our result is 6. 
Result so far: 46.0
If we subtract 522 from 556, we get 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 87

Let's proceed to step 5:
342 divided by 87 is 3 with a remainder of 81.
Use 3 as the next digit of our solution. 
Result so far: 463.0
Subtract 261 from 342 to get 81.
Bring next digit (3) of the dividend behind the 81 and repeat the process: 813 / 87

Advancing to step 6:
87 goes into 813 9 times with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 4639.0
If we take 783 away from 813, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
87 goes into 300 3 times with a remainder of 39.
The next digit of our result is 3. 
Result so far: 4639.3
Subtracting 261 from 300 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 8:
390 divided by 87 is 4 with a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 4639.34
If we take 348 away from 390, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 9:
420 divided by 87 is 4 with a remainder of 72.
The next digit of our result is 4. 
Result so far: 4639.344
Subtract 348 from 420 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

After the division, we end up with 4639.344 and a remainder of 0.0072.